hierarchy of income tax department

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Bolisetty Sidhardha

Bolisetty Sidhardha (Querist)

06 April 2017 guys, can anyone tell me... What is CIT(appeals)

CA Gunjan Shingavi

CA Gunjan Shingavi (Expert)

09 April 2017 CIT (Appeals) means COMMISSIONER OF INCOME-TAX (APPEALS)
The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A
specifies the orders against which an appeal can be filed before the Commissioner of
Income-tax (Appeals). The list of major orders against which an appeal can be preferred
before the Commissioner of Income-tax (Appeals) is given below:
 Order passed against the taxpayer in a case where the taxpayer denies the liability
to be assessed under Income Tax Act.
 Intimation issued under section 143(1)/ (1B)where adjustments have beenmade
inincome offered to tax in the return of income.
 Intimation issued under section 200A(1) where adjustments are made inthe filed
statement.
 Assessment order passed under section 143(3) except in case of an order passed in
pursuance of directions of the Dispute Resolution Panel
 Anassessment order passed under section 144.
 Order of Assessment, Re-assessment or Re-computation passed after reopening
the assessment under section 147except an order passed in pursuance of directions
of the Dispute Resolution Panel
 An order referred to insection 150.
 An order of assessment or reassessmentpassed under section 153A or under
section 158BC in case of search/seizure.
 Assessment or reassessment order passed under section 92CD(3).
 Rectification order passed under section 154 or under section 155.
 Order passed under section 163 treating the taxpayer as agent of non-resident.
 Order passed under section 170(2)/(3) assessing the successor of the business in
respect of income earned by the predecessor.
 Order passed under section 171 recording the finding about partition of a Hindu
Undivided Family.
 Order passed by Joint Commissioner under section 115VP(3) refusing approval to
opt for tonnage-tax scheme to qualifying shipping companies.
 Order passed under section 201(1)/206C(6A) deeming person responsible for
deduction of tax at source as assessee-in-default due to failure to deduct tax at
[As amended by Finance Act, 2016]
source or to collect tax at source or to pay the same to the credit of the
Government.
 Order determining refund passed under section 237.
 Order imposing penalty under section(s)
221/271/271A/271AAA/271F/271FB/272A/272AA/272B/272BB/275(1A)/158B
FA(2)/271B/271BB/271C/271CA/271D/271E/271AAB.
 Order imposing a penalty under Chapter XXI.

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